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Upcoming Events

Jan 28-29, 2020 : Steven A. Dimengo and Richard B. Fry | 29th Annual Ohio Tax Conference

Ohio Sales / Use Tax: Ohio joins the wave by enacting Wayfair economic nexus standards and expanding collection obligations to marketplace facilitators

July 31, 2019

Nexus for Ohio sales / use tax collection expands effective August 1, 2019 to include out-of-state sellers and marketplace facilitators that deliver at least $100,000 of sales or 200 transactions to Ohio. Ohio’s General Assembly recently enacted Am Sub. H.B. 166, the biennial budget bill, which adopted economic nexus provisions replacing the previous click-through, software,… Read More

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Multistate Sales Tax: States continue to roll out their own economic nexus laws in response to Wayfair

June 11, 2019

We are approaching one year since the U.S. Supreme Court overruled 50 years of precedent to eliminate the “physical presence” bright-line rule for substantial nexus in its South Dakota v. Wayfair decision. Most states have already responded to Wayfair by enacting “economic nexus” laws requiring remote sellers to collect sales tax. This includes larger states,… Read More

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Ohio’s Municipal Net Profits Tax Reform Constitutional – Centralized filing provides significant administrative benefits to companies doing business across multiple localities.

March 26, 2019

Ohio’s efforts to substantially simplify its municipal income tax regime – a much-needed reform – is permitted to move forward. Ohio instituted municipal income tax reform, which took effect with the 2018 tax year, permitted business to elect to file a centralized return with the Ohio Department of Taxation, among other uniformity measures. Ohio municipalities… Read More

Out-of-state businesses with little-to-no connection with Ohio owe commercial activity tax based upon their customers’ subsequent shipment of products to Ohio.

March 20, 2019

Ohio’s 10th District Court of Appeals affirmed the Board of Tax Appeals’ decision upholding commercial activity tax (CAT) assessments issued to a Georgia business with no activities in Ohio and minimal (if any) direction towards the state’s market. The Court held that application of the Ohio CAT’s market-based situsing principals to the taxpayer’s, Greenscapes Home… Read More

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Tax Talk | Top Takeaways from the 2019 Ohio Tax Conference

February 26, 2019

Tax Talk | Top Takeaways from the 2019 Ohio Tax Conference Watch this episode of Tax Talk where Steven A. Dimengo and Richard B. Fry wrap up this year’s tax conference by giving you their key takeaways and highlights from the event. At the top of the highlights was meeting the New Ohio Tax Commissioner… Read More

OSBA Sales & Use Tax Subcommittee Report Highlights Recent Cases

January 22, 2019

Click here to view the Sales & Use Tax Subcommittee Report that Steve and Rich presented to the Ohio State Bar Association’s Taxation Law Committee on January 15, 2019. The Report highlights recent cases interpreting the scope of the resale exemption, employment services, and building maintenance and janitorial services. In particular, the recent case concluding… Read More

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